基于福利最大化的辽宁养老保险个人账户最优缴费率分析  

Liaoning Province Pension Insurance Individual Optimal Payment Rate Analysis Based on Welfare Maximization

作　　者：边恕[1] 穆怀中[1] 

机构地区：[1]辽宁大学人口研究所,辽宁沈阳110036

出　　处：《人口与发展》2009年第4期89-93,共5页Population and Development

基　　金：国家自然科学基金项目"基于收支动态平衡的社会保障最优缴费率研究"(70803016);教育部人文社科一般项目"基于动态缴费率的社会保险制度改革与完善研究(08JC840006)";辽宁省哲学社会科学规划基金项目"辽宁省社会保障制度创新与完善研究--基于缴费结构优化角度的分析"(L08BSH003)的部分研究成果

摘　　要：从个人效用和社会福利最大化的角度出发,养老保险制度存在着最优的缴费率。最优缴费率与资本产出弹性α、未来效用的贴现因子ρ、人口增长率n、有效劳动增长率g、个人工资与社会平均工资的比例λ等参数有关。结合中国现实,在其他参数不变的前提下,个人工资与社会平均工资比例λ的不同导致个人最优缴费率的差异。现行养老保险制度的个人账户缴费率与实现福利最大化的最优个人账户缴费率相比是偏低的;适当提高个人账户缴费率不会影响在职者的当期消费,提高个人账户缴费率是可行的。Pension insurance has optimal payment rate based on individual utility and social welfare maximization. The optimal payment rate is influenced by the output elasticity of capitalα, future utility discount ratep, population growth rate n, labor growth rate g, and the pro- portion of individual wage to social average wage λ. Combined with Chinese reality, the different proportion of individual wage to social average wageλresuhs in the different optimal enterprise payment rate other parameters are held constant. The simulation results show that the present pension insurance individual payment rate is lower than the optimal rate accords with the wel- fare maximization, increasing individual payment rate properly will not influence employee current consumption so it is feasible to increase individual account payment rate.

关 键 词：养老保险 个人账户 收入差异 最优缴费率 福利最大化 

分 类 号：F840.67[经济管理—保险]